This course provides comprehensive coverage of the tax system and investment regulation in China in the context of common business, investment and employment activities. The course introduces China and explains its significance in the world economy. It also introduces the context in which China's laws operate and the many significant institutional issues that a businessperson or professional needs to understand to appreciate the actual operation of China's laws. The course also covers investment and business regulation in China. This is an essential precursor to the study of the tax regime that follows, as students need to understand the forms business can take in China if they are to understand its taxation.

The course also focuses specifically on the taxation laws of Mainland China including Individual Income Tax, Enterprise Income Tax, Value-Added Tax and Business Tax in order to provide students with a thorough grounding in China's tax system.